1. Preheat the oven to 350F. Line a baking sheet with parchment paper.
2. In a medium bowl, whisk together the ground flax and water. Set aside to thicken.
3. In a large bowl, whisk together dry ingredients - ground almond meal, rolled oats, coconut, brown sugar, chocolate chips, cocoa powder, baking powder, salt, and espresso powder.
4. Add the wet ingredients - flax mixture, almond butter, maple syrup, vanilla extract, and almond extract. Stir until thoroughly combined. The mixture will be very thick. Knead the batter with your hands to make it come together.
5. Form dough into balls, about 1 large tablespoon of dough each. Place balls onto the prepared baking sheet. Very lightly press down to flatten balls just slightly.
6. Bake for 10-12 minutes until they spread slightly but are still puffy. Let cool on baking sheet for 10 minutes before transferring to a cooling rack to cool completely.
7. Garnish with flaky sea salt, if desired.
8. Cookies can be stored in an airtight container in fridge for 3-4 days, or in the freezer for up to 1 month.